## **Ivy Dene Rabbit Rescue** **Charity No. 1194743** ## **Trustees' Report and Unaudited Accounts** **30 June 2025** **Ivy Dene Rabbit Rescue Contents** ||Pages| |---|---| |Trustees' Annual Report|2 to 3| |Independent Examiner's Report|4| |Statement of Financial Activities|5| |Balance Sheet|6| |Statement of Cash flows|7| |Notes to the Accounts|8 to 14| |Detailed Statement of Financial Activities|15 to 16| Page 6 **Ivy Dene Rabbit Rescue Trustees Annual Report** The trustees present their report with the unaudited financial statements of the charity for the year ended 30 June 2025. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Charity No. 1194743** ## **Trustees** The following trustees served during the year: - R. Balmforth - L. Burkitt-Gray - J. Dodd - E. Jackson - V. NEWHAM - J. Wales ## **Accountants** Solutions Accountancy & Bookkeeping Ltd 1 The Mews Little Brunswick Street Huddersfield HD1 5JL ## **OBJECTIVES AND ACTIVITIES** The purpose of the charity is to help rabbits in need, source vet treatment and find suitable homes. The main activities undertaken in relation to those purposes were fostering and re-homing of rabbits ## **ACHIEVEMENTS AND PERFORMANCE** During the financial year the charity has been successful in re-homing rabbits to appropriate homes as well as providing additional support and advice to rabbit owners such as foraging walks, grooming days and vet talks Significant free advice and support has been provided through the various social media channels, education on rabbit welfareis a key part of the rescue ## **FINANCIAL REVIEW** Financial performance has been good and the charity has been successful in creating multiple income streams, the charity has made a good surplus which will enable future growth plans The charity always aims to keep enough reserves to fund care of the rabbits for 6 months ## **Statement of trustees' responsibilities in relation to the financial statements** The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Page 7 **Ivy Dene Rabbit Rescue Trustees Annual Report** The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. Signed on behalf of the charity's trustees V. NEWHAM Trustee 21 April 2026 Page 8 # **Independent Examiner’s Report to the Trustees of Ivy Dene Rabbit Rescue** Charity Registration Number: 1194743 I report to the trustees on my examination of the financial statements of Ivy Dene Rabbit Rescue (the “Charity”) for the year ended 30 June 2025. ## **Responsibilities and Basis of Report** As the trustees of the Charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent Examiner’s Statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or 2. the financial statements do not accord with those records; or 3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. **Lillian Turnerberg** ICAEW Chartered Accountant Berg & Williams Limited Whitehouse Greenalls Avenue Stockton Heath WA4 6HL Date: 21 April 2026 Page 4 **Ivy Dene Rabbit Rescue Statement of Financial Activities** ## **for the year ended 30 June 2025** |**Notes**
**Income and endowments**
**from:**
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Other
6
**Total**
**Expenditure on:**
Raising funds
7
Charitable activities
8
Other
9
**Total**
Net gains on investments
**Net income**
Transfers between funds
**Net income before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**||**Unrestricted**
**funds**|**Total funds**|**Total funds**| |---|---|---|---|---| |||**2025**|**2025**|**2024**| |||**£**|**£**|**£**| |||||| |||44,147|44,147|27,402| |||11,378|11,378|17,313| |||58,362|58,362|18,090| |||6,600|6,600|-| |||120,487|120,487|62,805| |||||| |||12,698|12,698|8,126| |||20,261|20,261|13,690| |||47,959|47,959|35,647| |||80,918|80,918|57,463| |||-|-|-| |||39,569|39,569|5,342| |||-|-|-| |||39,569|39,569|5,342| |||||| |||39,569|39,569|5,342| |||||| |||30,834|30,834|25,492| |||70,403|70,403|30,834| |||||| |||||| |||||| Page 5 **Ivy Dene Rabbit Rescue Balance Sheet** **at 30 June 2025** |**Charity No. 1194743**
**Fixed assets**
Tangible assets
11
**Current assets**
Stocks
12
Debtors
13
Cash at bank and in hand
**Creditors:**Amount falling due within one year
14
**Net current assets**
**Total assets less current liabilities**
**Creditors:**Amounts falling due after more than one year
15
**Net assets excluding pension asset or liability**
**Total net assets**
**The funds of the charity**
**Restricted funds**
16
**Unrestricted funds**
16
General funds
**Reserves**
16
**Total funds**|**2025**
**£**
44,882
44,882
17,325
10,200
15,232
42,757
(131)
42,626
87,508
(17,105)
70,403
70,403
70,403
70,403
70,403|**2024**
**£**
-| |---|---|---| |||-
6,270
10,000
31,621| |||47,891
48| |||47,939
47,939
(17,105)| |||30,834| |||30,834| |||30,834| |||30,834| |||30,834| Approved by the trustees on 21 April 2026 And signed on their behalf by: V. NEWHAM Trustee 21 April 2026 Page 6 **Ivy Dene Rabbit Rescue Statement of Cash flows for the year ended 30 June 2025** |**Cash flows from operating activities**
**Net income per Statement of Financial Activities**
**Adjustments for:**
Dividends, interest and rents from investments
Increase in stocks
(Increase)/Decrease in trade and other receivables
Increase/(Decrease) in trade and other payables
**Net cash provided by operating activities**
**Cash flows from investing activities**
Payments for property, plant and equipment
Dividends, interest and rents from investments
**Net cash used in investing activities**
**Net cash from financing activities**
**Net (decrease)/increase in cash and cash equivalents**
**Cash and cash equivalents at the beginning of the year**
**Cash and cash equivalents at the end of the year**|**2025**
**£**
39,569
(6,600)
(11,055)
(200)
179
21,893
(44,882)
6,600
(38,282)
-
(16,389)
31,621
15,232|**2024**
**£**
5,342
-
(1,530)
1
(293)| |---|---|---| |||3,520
-
-| |||-| |||| |||-| |||| |||3,520| |||28,101| |||31,621| |||| |**Components of cash and cash equivalents**||| |Cash and bank balances|15,232|31,621| |||| ||15,232|31,621| Page 7 **Ivy Dene Rabbit Rescue Notes to the Accounts** ## **for the year ended 30 June 2025** - 1 **Accounting policies** ## **Basis of preparation** The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. ## **Change in basis of accounting or to previous accounts** There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years. ## **Fund accounting** - Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. - Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. - Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal. ## **Income** - Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. - Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. - Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. - Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets Page 8 **Ivy Dene Rabbit Rescue Notes to the Accounts** ## **Expenditure** - Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. - Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. - Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. - Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. - Equipment Equipment over £500 is accounted for as an expense and not capitalised Expensed - Other expenditure These are support costs not allocated to a particular activity. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Stocks** Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market. ## **Trade and other debtors** Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## **Cash and cash equivalents** Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. ## **Trade and other creditors** Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. Page 9 **Ivy Dene Rabbit Rescue Notes to the Accounts** ## **Pension costs** The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds. ## 2 **Statement of Financial Activities - prior year** |**Income and endowments from:**
Donations and legacies
Charitable activities
Other trading activities
**Total**
**Expenditure on:**
Raising funds
Charitable activities
Other
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
3
**Income from donations and legacies**
Donations|**Unrestricted**
**£**
44,147
44,147|**Unrestricted**
**funds**
**2024**
**£**
27,402
17,313
18,090
62,805
8,126
13,690
35,647
57,463
5,342
5,342
5,342
25,492
30,834
**Total**
**2025**
**£**
44,147
44,147|**Total funds**
**2024**
**£**
27,402
17,313
18,090| |---|---|---|---| ||||62,805
8,126
13,690
35,647| ||||57,463| ||||5,342| ||||5,342| ||||5,342
25,492| ||||30,834| ||||**Total**
**2024**
**£**
27,402| ||||27,402| Page 10 **Ivy Dene Rabbit Rescue Notes to the Accounts** ## 4 **Income from charitable activities** |Adoptions
Events
Other
5
**Income from other trading activities**
Boarding
Shop
6
**Other income**
Grant
7
**Expenditure on raising funds**
_Fundraising trading costs_
Shop|**Unrestricted**
**£**
3,950
7,428
-
11,378
**Unrestricted**
**£**
12,515
22,738
23,109
58,362
**Unrestricted**
**£**
6,600
6,600|**Total**
**2025**
**£**
3,950
7,428
-
11,378
**Total**
**2025**
**£**
12,515
22,738
23,109
58,362
**Total**
**2025**
**£**
6,600
6,600|**Total**
**2024**
**£**
4,050
6,107
7,156| |---|---|---|---| ||||17,313| ||||**Total**
**2024**
**£**
4,747
13,343
-| ||||18,090| ||||**Total**
**2024**
**£**
-| ||||-| ||||| ||**Unrestricted**
**£**
12,020
678
12,698|**Total**
**2025**
**£**
12,020
678
12,698|**Total**
**2024**
**£**
8,126
-| ||||8,126| Page 11 **Ivy Dene Rabbit Rescue Notes to the Accounts** ## 8 **Expenditure on charitable activities** |_Expenditure on charitable_
_activities_
Adoptions
Events
Other
_Governance costs_
9
**Other expenditure**
Employee costs
Premises costs
General administrative costs
Legal and professional costs
10 **Staff costs**
Salaries and wages
Pension costs
No employee received emoluments in excess of £60,000.
11 **Tangible fixed assets**
**Cost or revaluation**
Additions
At 30 June 2025
**Net book values**
At 30 June 2025|**Unrestricted**
**£**
18,327
1,934
-
20,261
**Unrestricted**
**£**
26,631
8,198
9,820
3,310
47,959
**2025**
26,015
516
26,531|**Total**
**2025**
**£**
18,327
1,934
-
20,261
**Total**
**2025**
**£**
26,631
8,198
9,820
3,310
47,959
**£**
44,882
44,882
44,882|**Total**
**2024**
**£**
101
1,850
11,739| |---|---|---|---| ||||13,690| ||||**Total**
**2024**
**£**
18,492
6,027
4,982
6,146| ||||35,647| ||||**2024**
18,135
357| ||||18,492| ||||**£**
44,882| ||||44,882| ||||44,882| Page 12 **Ivy Dene Rabbit Rescue Notes to the Accounts** 12 **Stocks** |Raw materials and consumables
Finished goods
**Carrying value analysed by activities**
Other
13 **Debtors**
Trade debtors
Other debtors
14 **Creditors:**
amounts falling due within one year
Other taxes and social security
15 **Creditors:**
amounts falling due after more than one year
Other creditors
16 **Movement in funds**
**At 1 July**
**2024**
**Restricted funds:**
**Unrestricted funds:**
**General funds**
30,834
**Total funds**
30,834|**2025**
**£**
17,325
-
17,325
**2025**
**£**
17,325
17,325
**2025**
**£**
200
10,000
10,200
**2025**
**£**
131
131
**2025**
**£**
17,105
17,105
**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
120,487
120,487|**Resources**
**expended**
**£**
(80,918)
(80,918)|**2024**
**£**
-
6,270| |---|---|---|---| ||||6,270| ||||**2024**
**£**
6,270| ||||6,270| ||||**2024**
**£**
-
10,000| ||||10,000| ||||**2024**
**£**
(48)| ||||(48)| ||||**2024**
**£**
17,105| ||||17,105| ||||**At 30 June**
**2025**
**£**
70,403| ||||70,403| Page 13 **Ivy Dene Rabbit Rescue Notes to the Accounts** ## 17 **Analysis of net assets between funds** |Fixed assets
Net current assets
Creditors due in more than one year and
provisions
18 **Reconciliation of net debt**
Cash and cash equivalents
Net debt|**Unrestricted**
**funds**
**£**
44,882
42,626
-
87,508
**At 1 July**
**2024**
**£**|**Restricted**
**funds**
**£**
-
-
(17,105)
(17,105)
**Cash flows**
**£**|**Total**
**£**
44,882
42,626
(17,105)| |---|---|---|---| ||||70,403| ||||**At 30 June**
**2025**
**£**| ||31,621|(16,389)|15,232| ||31,621
31,621|(16,389)
(16,389)|15,232| ||||15,232| ||||| |19 **Commitments**
**_Operating lease commitments_**
Annual commitments under non-cancellable operating leases
**2025**
**Land and**
**buildings**
**£**
Operating leases with expiry date:
**_Pension commitments_**
The pension cost charge to the charity
amounted to:|are as follows:
**2025**
**Other**
**£**
**2025**
**£**
516|**2024**
**Land and**
**buildings**
**£**|**2024**
**Other**
**£**
**2024**
**£**
357| ## 20 **Related Party Transactions** A loan of £10000 was made to The National Rabbit Festival Ltd of which Beth Hinds is a director Page 14 **Ivy Dene Rabbit Rescue Detailed Statement of Financial Activities** ## **for the year ended 30 June 2025** |**Income and endowments from:**
Donations and legacies
Donations
Charitable activities
Adoptions
Events
Other
Other trading activities
Boarding
Shop
Other
Grant
**Total income and endowments**
**Expenditure on:**
Costs of other trading activities
Shop
**Total of expenditure on raising**
**funds**
Charitable activities
Adoptions
Events
Other
**Total of expenditure on charitable**
**activities**
Employee costs
Salaries/wages
Pension costs
Staff training
Premises costs
Rent|**Unrestricted**
**funds**
**2025**
**£**
44,147
44,147
3,950
7,428
-
11,378
12,515
22,738
23,109
58,362
6,600
6,600
120,487
12,020
678
12,698
12,698
18,327
1,934
-
20,261
20,261
26,015
516
100
26,631
2,148|**Total funds**
**2025**
**£**
44,147
44,147
3,950
7,428
-
11,378
12,515
22,738
23,109
58,362
6,600
6,600
120,487
12,020
678
12,698
12,698
18,327
1,934
-
20,261
20,261
26,015
516
100
26,631
2,148|**Total funds**
**2024**
**£**
27,402| |---|---|---|---| ||||27,402| ||||4,050
6,107
7,156| ||||17,313| ||||4,747
13,343
-| ||||18,090| ||||-| ||||-| ||||62,805
8,126
-| ||||8,126| ||||8,126
101
1,850
11,739| ||||13,690| ||||13,690
18,135
357
-| ||||18,492| ||||-| Page 15 ## **Ivy Dene Rabbit Rescue Detailed Statement of Financial Activities** |Premises cleaning
Premises repairs and
maintenance
Other premises costs
General administrative costs,
including depreciation and
amortisation
Bank charges
Equipment expensed
General insurances
Postage and couriers
Software, IT support and related
costs
Stationery and printing
Subscriptions
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Consultancy fees
Other legal and professional
costs
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments
**Net income**
**Net income before other**
**gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|861
5,189
-
8,198
267
1,088
634
3,279
2,060
872
-
1,620
-
9,820
2,639
671
3,310
47,959
80,918
-
39,569
39,569
-
39,569
30,834
70,403|861
5,189
-
8,198
267
1,088
634
3,279
2,060
872
-
1,620
-
9,820
2,639
671
3,310
47,959
80,918
-
39,569
39,569
-
39,569
30,834
70,403|144
-
5,883| |---|---|---|---| ||||6,027| ||||223
-
300
1,037
2,020
121
40
1,193
48| ||||4,982| ||||4,682
1,464| ||||6,146| ||||| ||||35,647| ||||57,463
-| ||||5,342| ||||5,342
-| ||||5,342| ||||25,492| ||||30,834| Page 16